Управленческий учет на предприятии

B) variables and constants;

C) direct and indirect;

D) alternative and mixed;

E) irreversible and imputed.

30. In step function of expenses where steps are narrow dynamics of expenses comes nearer to behavior:

A) variable expenses;

В) constant expenses;

C) the mixed expenses;

D) semivariables;

E) the semipermanent.

31. On management functions all expenses can be divided:

A) production, administrative, commercial;

В) on a product and for the period;

C) removable and ineradicable;

D) semipermanent and semivariables;

E) the general and average.

32. Variable expenses treat:

A) salary of the production personnel, costs of raw materials and materials;

В) depreciation charges;

C) administrative and management expenses;

D) expenses on production sale;

E. percent for the credit.

33. How costs of production are classified by an emergence place?

A) on productions, shops, sites;

В) on shops;

C) on productions;

D) on sites;

E) by types of production.

34. How costs of production are classified by structure (to uniformity or types)?

A) single-element, complex;

В) direct, single;

C) commercial, current;

D) the main, laid on;

E) variables, laid on.

35. What treats production expenses?

A) all expenses connected with production of production and forming its production prime cost;

В) expenses not depending on change of output of products;

C) the expenses of last period some which in the image won't be suffered in the future;

D) additional expenses, but counting on a unit of production;

E) all expenses connected with production production.

36. What is the adjustable expenses?

A) if the performer can regulate or is essential influence the worker;

В) costs of which level the worker can't significantly influence;

C) are a consequence of shortcomings of technology and the production organization;

D) expenses of last period, which which in a way won't be suffered in the future;

E) arise in addition in cases of production of any party of products.

37. What is the unregulated expenses?

A) costs of which level the worker can't significantly influence;

В) the expenses of last period some which in the image won't be suffered in the future;

C) costs of which level the worker can significantly influence;

D) costs of production of a certain type of production;

E) can't be carried directly on product cost.

38. What is the marginal expenses?

A) additional expenses, but counting on a unit of production;

В) arise in addition in cases of production of any lot of products;

C) join in product cost in parts in an order and in the terms established at the approval of the estimate;

D) the cost of the semi-finished products made in the reporting period;

E) the cost of the finished products made in the reporting period.

39. What is the relevant expenses?

A) expenses connected with storage of stocks and implementation of the order;

В) the acquired and available resources which will bring in the income in the future;

C) additional expenses, but counting on a unit of production;

D) arising in case of limitation of resources;

E) included in product cost in parts in an order and in terms established when estimating.

40. On accuracy degree in management accounting are used:

A) approximate data;

В) absolutely exact data;

C) timely data;

D) figures;

E) there is no correct answer.

41. Transaction expenses are:

A) marketing expenses;

В) production expenses;

C) costs for adaptation of the enterprise to the market;

D) costs of raw materials;

E) all-shop expenses.

42. What underlies division of expenses into variables and constants?

A) output;

В) economic uniformity of expenses;

C) place of emergence of expenses;

D) product range;

E) principles of management accounting.

43. All productions are subdivided into what types?

A) the main, auxiliary;

В) the auxiliary;

C) the experimental;

D) the main.

E) the subsidiary.

44. How costs of production are classified by an emergence place?

A) on productions, shops, sites;

В ) on shops;

C) on productions;

D) on sites;

E) by types of production.

45. How costs of production are classified by types of expenses?

A) on economic elements;

В ) under articles of expenses;

C) on economic elements, articles of expenses;

D) adjustable and unregulated;

E) the unregulated;

46. How costs of production are classified by an economic role in the course of production (to destination)?

A) the main, laid on;

В ) direct, indirect;

C) the indirect;

D) the main;

E) laid on, current.

47. How costs of production are classified by structure (to uniformity or types)?

A) single-element, complex;

В) direct, single;

C) commercial, current;

D) single-element, complex;

E) variables, laid on.

48. How costs of production are classified by a way of inclusion in product cost?

A) direct, indirect;

В) single, production;

C) variables, laid on;

D) straight lines, laid on;

E) constants, laid on.

49. How costs of production in relation to output are classified?

A) variables, constant;

В) conditional and constants;

C) conditional and variables;

D) the adjustable;

E) not the adjustable.

50. How costs of production are classified by frequency of emergence?

A) current, single;

В) current, complex;

C) complex, indirect;

D) production, unproductive;

E) the productive.

51. How costs of production on participation in production process are classified?

A) production, commercial;

В) inefficient, direct;

C) effective, commercial;

D) the main, single-element;

E) the unregulated.

52. How costs of production are classified by efficiency (character of expenses)?

A) productive, unproductive;

В) unproductive (not effective);

C) adjustable, unregulated;

D) the commercial;

E) Productive (effective).

53. How costs of production are classified by a way of influence on level of expenses (possibility of control)?

A) adjustable, unregulated;

В) unregulated, indirect;

C) adjustable, direct;

D) constants, variable;

E) current, laid on.

54. How costs of production are grouped in economic elements?

A) material inputs, labor costs, assignments, depreciation of means, other expenses;

В) material inputs, labor costs, assignments;

C) material inputs, labor costs, overhead costs;

D) materials, compensation, assignments, overhead costs;

E) transport and procuring expenses.

55. Call types of productions?

A) individual, serial, mass;

В) serial, single;

C) the mass;

D) individual, auxiliary;

E) single, mass

56. What is the main expenses?

A) expenses, are directly connected with technological process of production;

В) expenses consisting of several elements of expenses;

C) expenses have frequent frequency;

D) all expenses connected with production of semi-finished products;

E) expenses not depending on output change.

57. What is the overhead costs?

A) expenses being formed in connection with the organization of service of production and management of it;

В) consist of several elements;

C) are connected with production of a certain type of production;

D) don't depend on output change;

E) the cost of the goods made in the reporting period.

58. What is the single-element expenses?

A) consist of one element;

В) consist of overhead costs;

C) consist of expenses of auxiliary productions;

D) consist of a factor cost;

E) consist of one-time costs.

59. What is the complex expenses?

A) consist of several single-element expenses;

В) have frequent frequency;

C) all expenses connected with production production;

D) expenses not depending on output;

E) are connected with production of semi-finished products.

60. What is the factor cost?

A) are connected with production of several types of production and can't be directly carried on its prime cost;

В) are connected with production of a certain type of production and can be directly carried on its prime cost;

C) all expenses connected with products production;

D) expenses on a salary of administrative personnel;

E) materials spent for production packing.

61. What is the indirect expenses?

A) can't be directly carried on prime cost of separate types of production and are distributed indirectly (conditionally) production;

В) expenses not depending on output change;

C) expenses having frequent frequency;

D) all expenses connected with products production;

E) can be directly carried on prime cost of separate types.

62. What is the variable expenses?

A) expenses not depending almost from change of output of products;

В) expenses which size changes in proportion to change of output of products;

C) expenses having frequent frequency;

D) expenses included in product cost in parts;

E) expenses production technologies a consequence of shortcomings.

63. What is the constant expenses?

A) expenses not depending almost from change of output of products;

В) the expenses which size changes in proportion to output change;

C) all expenses connected with products production;

D) are formed in connection with the organization production service;

E) are connected with production of a certain type of production.

64. What is the current expenses?

A) expenses having frequent frequency;

В) constant expenses;

C) one-time costs;

D) it is the cost of the products made in the reporting period;

E) the acquired and available resources which will bring in the income in the future.

65. What is the one-time costs?

A) costs of payment of holidays, carrying out repair;

В) material inputs in auxiliary productions;

C) overhead costs of the social sphere;

D) expenses on a salary of the main production workers;

E) assignments from compensation of workers of the main production.

66. What treats production expenses?

A) all expenses connected with production of production and forming its production prime cost;

В) expenses not depending on change of output of products;

C) expenses of last period, which by which in a way won't be suffered in the future;

D) additional expenses, but counting on a unit of production;

E) all expenses connected with production production.

67. What treats commercial (non-productive) expenses?

A) expenses connected with production realization to buyers;

В) expenses technologies a consequence of shortcomings and production organization;

C) expenses which the performer can influence;

D) costs of production of the established quality;

E) the resources acquired and available in a stock.

68. What is the productive expenses?

A) costs of production of the established quality at rational technology and the production organization;

В) expenses connected with production of a certain type of production;

C) depend on branch features of the organization of production;

D) don't depend on branch features of the organization of production;

E) expenses which can't be directly carried on product cost.

69. What is the unproductive expenses?

A) are a consequence of shortcomings of technology and the production organization (loss from idle times, production marriage, etc.);

В) if the performer can regulate and influence level of expenses;

C) costs of production of the established quality are considered;

D) are connected with storage of stocks and implementation of the order;

E) can't be directly carried on product cost.

70. What is the adjustable expenses?

A) if the performer can regulate or is essential influence level of expenses;

В) costs of which level the worker can't significantly influence;

C) are a consequence of shortcomings of technology and the production organization;

D) expenses of last period, which by which in a way won't be suffered in the future;

E) arise in addition in cases of production of any party of products;

71. What is the unregulated expenses?

A) expenses which level the worker can't significantly influence;

В) expenses of last period, which by which in a way won't be suffered in the future;

C) expenses which level the worker can significantly influence;

D) costs of production of a certain type of production;

E) can't be carried directly on product cost.

72. What is the entering expenses?

A) the acquired and available resources which will bring in the income in the future;

В) expenses of last period, which by which in a way won't be suffered in the future;

C) if the performer can significantly influence level of expenses;

D) the spent resources which brought in the income in the future;

E) additional expenses but counting on a unit of production.

73. What is the expired expenses?

A) the spent resources which brought in the income in the future;

В) arise in addition in cases of production of any lot of products;

C) expenses connected with production realization;

D) arise in case of limitation of resources and characterize opportunities for their use in the future;

E) can be directly carried on product cost.

74. What is the irrevocable expenses?

A) having frequent frequency;

В) expenses of last period, which by which in a way won't be suffered in the future;

C) arise in case of limitation of resources and characterize possibilities of their use in the future;

D) are connected with storage of stocks and implementation of the order;

E) can't be directly carried on product cost.

75. What is the imputed expenses?

A) arise in cases of limitation of resources and characterize opportunities for their use in the future;

В) are connected with storage of stocks and implementation of the order;

C) arise in addition in cases of production of any lot of products;

D) the acquired and available resources;

E) resources which brought in the income in the future.

76. What is the incremental expenses?

A) arise in addition in cases of production of any party of products;

В) expenses not depending almost from output change;

C) all expenses connected with products production;

D) expenses having frequent frequency;

E) the cost of the products made in the reporting period.

77. What is the marginal expenses?

A) additional expenses and income, but counting on a unit of production;

В) arise in addition in cases of production of any lot of products;

C) join in product cost in parts in an order and in the terms established at the approval of the estimate;

D) the cost of the semi-finished products made in the reporting period;

E) the cost of the finished products made in the reporting period.

78. What is the relevant expenses?

A) expenses connected with storage of stocks and implementation of the order;

В) the acquired and available resources which will bring in the income in the future;

C) additional expenses, but counting on a unit of production;

D) arising in case of limitation of resources;

E) included in product cost in parts in an order and in terms established when estimating.

Literature

1. Anti-recessionary decisions: good advice to accountants and HR specialists: сб. / [chief edition of N. Bimaganbetov].- Almaty: Center. House of the Accountant, 2010. - 86 pages.

2. Abchuk, V.A.Sistema upravleniya organization: studies. grant / Vladimir Avramovich Abchuk, Alexander Fedorovich Borisov, Alexey Vasilyevich Vorontsov. - SPb. : Prospect, 2010. - 335 pages.

3. Nosov, N of Page. Strategic management accounting / Nadezhda Sergeevna Nosov. - 2nd prod. - M: Dashkov and K', 2010. - 254 pages.

Chapter 3. Accounting of expenses for materials and compensation, capital and current expenditure

3.1 Accounting of the main production

The process of production directed on output which forms primary activity, according to constituent documents of the managing subject is called as the main production.

It is connected, first of all, with use in the course of production or processing of production of certain resources as: raw materials, materials, fuels, energy, fixed assets, manpower, and also other expenses. In aggregate these expenses form production prime cost which includes expenses directly connected with a certain technology and the production organization.

Them treat:

1. factor material inputs;

2. factor labor cost;

3. indirect expenses, including overhead costs of production appointment.

According to the economic contents, expenses including in production product cost, are grouped in the following elements:

1. production material inputs;

2. expenses on compensation of production character;

3. assignments on social insurance of workers;

4. depreciation of fixed assets and intangible assets of production appointment;

5. other expenses of production character.

The structure of the material inputs carried in production product cost joins the following articles:

1. raw materials and the materials acquired on the party;

2. purchased materials necessary in the course of production for the purpose of ensuring normal technological process;

3. purchased components and semi-finished products;

4. works and the services of production character which are carried out by the third-party enterprises or individuals.

As for labor costs of production character, it is necessary to carry to them:

1. salary of workers of production character added for actually performed work, according to price-work quotations, tariff rates and official salaries;

2. extra charge to tariff rates and salaries for professional skill and mentoring;

3. the payments of compensating character connected with an operating mode and working conditions, namely: extra charges for overtime and night works, etc.

Assignments on the social needs relating to production, estimated on norms to the added salary. They are listed by body of the state insurance, a pension fund.

The enterprise can make contributions to non-state pension funds, on voluntary medical insurance and other types of voluntary insurance.

The structure of production expenses joins also the sums of depreciation charges of fixed assets and the intangible assets used in the production purposes. It is possible to refer depreciation charges of business fixed assets and intangible assets to them.

To other expenses of production appointment various expenses treat with service of production and the organization of technological process and others which are in detail stated in the Provision on structure of expenses.

The other expenses connected directly with final production, performance of work and rendering services, and also the expenses connected with management and service of the main production is reflected in account 2010 «Main production».

In productions the work in progress remains which come to light by means of inventory decide on difficult technology of working off of products at the end of every month in shops and are reflected at standard (planned) prime cost and the main are brought as the rest on account 2010 debit «Production».

Subsection 8010 «Main Production» accounts are applied to the accounting of expenses for production. The accounting of expenses on this account is kept according to the nomenclature of articles given below. Materials. Raw materials and materials - costs of raw materials and the main materials which form a basis of produced production or are necessary components at its production. As the basis for write-off on production spent raw materials and materials limit and intaking cards and laid on requirements of materials serve. Compensation. In the article «Compensation» expenses on a salary of the main production personnel of the enterprise, including awards by the worker and the employee, and also expenses on a salary not consisting in the staff of the enterprise of the workers belonging to primary activity are reflected. In structure of expenses on compensation include: salary for the performed work, added proceeding from price-work quotations, tariff rates; payment of awards to workers on the basis of concrete indicators and awarding conditions; the surcharges connected with less often.

2. Classification of production expenses. Production expenses can be classified by the following signs: In an emergence place - the list of productions, a cat are allocated during the planning and the accounting of expenses, are defined by accounting policies of the subject. By types of production, works, services - expenses join in prime cost of separate types of production or groups of uniform production. On a way of inclusion in product cost: factor cost - connected with production of separate types of production, a cat can be directly and is directly included in their prime cost and indirect expenses - connected with production of several types of production, included in their prime cost by distribution. On the output relation: variables - which size increases or decreases according to change of volume of output (z/p произв the slave, an expense of raw materials and a mat) and constant expenses - size the cat doesn't change at change of volume of output (expenses on lighting, depreciation of the lake of page). By types of expenses - an expense mat, labor costs, an other expenses. On function of management of expense divide on: Production, Commercial, Administrative.

3.2 Accounting of auxiliary production

Accounting of auxiliary production. For normal and effective functioning of the main production at the enterprises are created I am glad auxiliary productions which are intended for providing energiya, tools, container, repair, transport services.

Main types of auxiliary productions are:

1. power, making and distributing electric, thermal and other energy, water supply, steam supply; providing with the compressed air, an otchistka of sewage, ventilation, installation and repair;

2. transport, carrying-out functions of loading - unloading, transport works, expedition and maintenance of freights in ways, service of vehicles, etc.;

3. repair, providing installation, modernization, service of fixed assets, production and restoration of spare parts, construction details and designs;

4. tool to which production duties, repair and restoration of tools, adaptations, stamps, a press of forms, models, etc. are assigned. For example, the woodworking plant creates at itself shop on production of canopies, a latch, screws, nails;

5. tare, for production and container repair;

6. pits, for production of a stone, gravel, sand and other materials;

7. shops of a pickles, drying and conservation agricultural. products, first of all, in trade enterprises and public catering, etc.

The accounting of expenses of the auxiliary productions serving the main production is reflected in account 2310 «Auxiliary production». This account is calculation and is conducted by each type of auxiliary productions. During the reporting period here (on account 2310) all expenses which have been directly connected with output, rendering services, performance of work on non-productive departments, and also the indirect expenses connected with service and management of auxiliary productions collect.

The direct costs connected directly with output, performance of work and rendering services are written off for account 2310 «Auxiliary production» from the credit of accounts of production stocks, calculations with the personnel on compensation, on charge of depreciation of fixed assets and intangible assets.

For example,

1. at holiday of materials for needs of auxiliary production:

* Debit 2310 «Auxiliary production»

* Credit 1010 «Raw materials and materials»

1. when charging salary to workers of auxiliary production:

* Debit 2310 «Auxiliary production»

* The credit 6710 «Calculations with the personnel on compensation».

The indirect expenses connected with management and service of auxiliary and other productions, are written off for account 2310 «Auxiliary production» from account 2510 «General production expenses»:

* Debit 2310 «Auxiliary production»

* Credit 2510 «General production expenses»

In the course of production chances of marriage of production. In this case the loss sum from marriage from account 2610 credit «Marriage in production» is written off for account 2310 debit «Auxiliary production».

On account 2310 credit «Auxiliary production» the sums of actual cost of finished goods are reflected. These sums are written off from account 2310 «Auxiliary production» in the debit of accounts:

- 2010 «The main production» - at production holiday to the main production or a primary activity For example: services of transport shop on transportations of freights for the main production (D-t of 2010 K-t 2310) are written off;

1. 2510 «General production expenses» - at production holiday (works, services) on the general production purposes: For example, the services, consumed by plant management (D-t 2510, K-t 2310) are written off;

2. 9130 «Cost of the realized works and services» - at realization of works, services to the third-party organizations: For example, the transport shop renders services in transportation of goods on the party (D-t 9130, K-t 2310);

3. 9420 «Administrative expenses» - at production holiday (works and services) on the all-administrative purposes; For example, are reflected the cost of overhaul of the office building, carried out to repair shops (to D-t 9420, K-t 2310).

The rest on account 2310 «Auxiliary production» (as well as on account 2010) for the end of month shows work in progress cost.

3.3 Purchase, storage and holiday of materials

Allocate two types of materials - straight lines (main) and indirect (auxiliary). Direct (main) materials - raw materials from which make a product. Boards of which tables and chairs or metal of which the car case is made are made can be an example. Indirect (auxiliary) materials are the stocks consumed in production or for other economic purposes but which are difficult for correlating (to track) to final target expenses (production, services) or which «tracing» is possible, but is inexpedient by the principle of «expense benefit». For example: lubricants, nuts, screws, rivets, a stationery, the other materials used in the course of housekeeping. Indirect materials make part of overhead costs and join or in PNR or are written off for administrative and other non-productive expenses, depending on where they were spent. If to consider tasks actually administrative (and not just production) the account, a main goal of stockpile management is definition and maintenance of an optimum level of capital investments in all types of stocks - from raw materials to finished goods. At establishment of an optimum level of stocks it is required to provide its continuous maintenance that is necessary for satisfaction of needs of production and demand of the consumer. On the other hand, it is necessary to avoid excessive stocks as in stocks will be invested which could be used with benefit for other purposes.

Establishment of an optimum level of stocks has paramount value for their control, however our main task in this chapter - to consider procedures of the production accounting of raw materials and materials. The warehouse manager (and/or supply department) bears responsibility for providing an optimum level of stocks by each type of the materials which were stored, and it needs to keep the strict accounting of quantity of cash materials by each look. This registration information gathers in a warehouse card. When stocks of these or those materials reach level when replenishment is necessary, the manager slady fills in the requirement for supply department - to get this material at a rate of the optimum order. The department of supply makes the order for delivery where specifies the list and demanded quantity. The employee responsible for purchases, chooses the corresponding supplier, based on information of experts which the department has, and then makes the order for delivery (contract) which contains a request to the supplier to put the materials listed in the order. At shipment of materials, the supplier writes out the invoice (the consignment note, an invoice) where all necessary requisites are put down. The buyer writes out to the materially responsible person (forwarding agent) the power of attorney, on the right of receiving materials from the supplier. When the material arrived, the department of acceptance of goods defines quantity, quality, the supplier and number of the order for purchase which it treats. Full information on a material is entered in the notice on receiving materials or the credit order. At acceptance of materials by department of material stocks (department of storage or a warehouse) them examine, verify with data of the invoice (consignment note) on the freight, filled with the supplier, and the copy of the order for delivery. Having informed on receiving materials accounts department (the invoice on freight, the copy of the credit order), necessary entries in the corresponding card of the warehouse account are made. The warehouse worker bears responsibility that materials: are available to use; are protected from deterioration, a fire and theft; are economically stored. The planned and production department (economical department) is responsible for production implementation according to production plans and the planned stock rates. The formal basis to start production, is the order for production (production target, a dress). The economical department also defines quantity and the list of the materials necessary for implementation of the order. The materials, released to production shops, are released and supervised by means of requirements of holiday of materials or limit and intaking cards. Requirements are fulfilled by two functions: give out permission to the warehouse worker on delivery of materials; are the basis for records in the ledger and a card of the warehouse account. The last stage consists of the following operations which are carried out by accounts department:

Establishment of an optimum level of stocks has paramount value for their control, however our main task in this chapter - to consider procedures of the production accounting of raw materials and materials. The warehouse manager (and/or supply department) bears responsibility for providing an optimum level of stocks by each type of the materials which were stored, and it needs to keep the strict accounting of quantity of cash materials by each look. This registration information gathers in a warehouse card. When stocks of these or those materials reach level when replenishment is necessary, the manager slady fills in the requirement for supply department - to get this material at a rate of the optimum order. The department of supply makes the order for delivery where specifies the list and demanded quantity. The employee responsible for purchases, chooses the corresponding supplier, based on information of experts which the department has, and then makes the order for delivery (contract) which contains a request to the supplier to put the materials listed in the order. At shipment of materials, the supplier writes out the invoice (the consignment note, an invoice) where all necessary requisites are put down. The buyer writes out to the materially responsible person (forwarding agent) the power of attorney, on the right of receiving materials from the supplier. When the material arrived, the department of acceptance of goods defines quantity, quality, the supplier and number of the order for purchase which it treats. Full information on a material is entered in the notice on receiving materials or the credit order. At acceptance of materials by department of material stocks (department of storage or a warehouse) them examine, verify with data of the invoice (consignment note) on the freight, filled with the supplier, and the copy of the order for delivery. Having informed on receiving materials accounts department (the invoice on freight, the copy of the credit order), necessary entries in the corresponding card of the warehouse account are made. The warehouse worker bears responsibility that materials: are available to use; are protected from deterioration, a fire and theft; are economically stored. The planned and production department (economical department) is responsible for production implementation according to production plans and the planned stock rates. The formal basis to start production, is the order for production (production target, a dress). The economical department also defines quantity and the list of the materials necessary for implementation of the order. The materials, released to production shops, are released and supervised by means of requirements of holiday of materials or limit and intaking cards. Requirements are fulfilled by two functions: give out permission to the warehouse worker on delivery of materials; are the basis for records in the ledger and a card of the warehouse account. The last stage consists of the following operations which are carried out by accounts department.

3.4 Determination of cost of materials released in production

Constant and periodic system of the accounting of the inventory holdings (IH). Continuous (constant) accounting of TMZ. When using system of the continuous account on balance accounts of TMZ detailed reflection of receipts and leavings of inventory holdings is conducted. As a result of it during the whole reporting period are known as existence of certain types of TMZ for each certain date, and prime cost of the realized stocks. Prime cost of realized (released) TMZ isn't the settlement sum as you trace it in process of their realization or leaving. Periodic accounting of TMZ. At use of system of the periodic account the detailed accounting of TMZ within a year (or quarter, month, week) isn't kept. The actual existence of inventory holdings is determined by results of inventory of cash stocks. Prime cost of realized (released) TMZ can't be defined before completion of inventory as calculation of prime cost of realized or left TMZ is carried out on a formula:

TMZ rest for the beginning of the reporting period + Receipts of TMZ = Prime cost of TMZ ready for holiday - TMZ rest for the end of the reporting period = Prime cost of released TMZ

At use of system of the periodic account the remains on balance accounts of inventory holdings remain at initial level until inventory will be finished. All movement TMZ is reflected in temporary accounts of expenses, for example, acquisition of materials is reflected not in the balance account «Main material stocks», and on the account debit «Acquisition of materials». At the end of the reporting period by results of inventory of the remains of TMZ adjustment conducting by debiting or crediting of balance accounts according to the accounting of TMZ in correspondence with accounts «Adjustments on inventory holdings» becomes. The sum on the account «Acquisition of materials» minus the sum on the account «Adjustments on TMZ» for the period represent prime cost of the released (realized) materials.

LIFO, FIFO, method of the average and standard cost.

The difficulty arising at holiday of materials, consists in that: at what cost to release them? It occurs because materials of the same look could be bought at the various prices. The actual cost can have in that case some values, and it is necessary to choose any one method of determination of cost of released materials. There are some methods which can be used for calculation of cost of the released materials and an assessment of final stocks:

* the method of continuous identification - is used for determination of cost of units of inventory holdings which usually aren't equivalent (identical), and also goods or the services made and allocated for special projects (orders);

* the average cost (Average cost - AVECO);

* the FIFO method - «the first arrived - the first decreased» (First in first out - FIFO);

* the LIFO method - «the last arrived - the first decreased» (Last in first out - LIFO);

* method of the accounting of TMZ at standard cost.

Average cost (AVECO)

Stocks are estimated at the average cost of all stocks available during the period.

Table 3.1 - Example (periodic monthly AVECO):

Date of purchase of a material	Quantity	Costs of unit, c.u.	General expenses, c.u.
2 March	2 000	4,00	8 000
15 March	6 000	4,40	26 400
30 March	2 000	4,75	9 500
In total stocks available	10 000		43 900
Stocks for the end	6 000
Average cost of unit 43 900/10 000 = 4,39
Stocks for the end,, у.е. 6 000 Ч 4,39 = 26 340 у.е.
Prime cost of materials available 43 900 у.е.
Minus: the estimated stocks for the end 26 340 у.е.
Prime cost of the released materials 17 560 у.е.

Method of an assessment of stocks at the prices of the first purchases (FIFO).

This method assumes that stocks are used in that order in which they were acquired. Prime cost of stocks for the end of the period is reflected by the last on purchase term, and made production (the released materials) corresponds to earlier purchases.

Using the above-stated example, we come to the following results (the periodic account, FIFO):

Table 3.2 - Periodic account, FIFO

Date of purchase of a material	Quantity	Costs of unit, c.u.	General expenses, c.u.
30	2 000	4,75	9 500
15 мars	4 000	4,40	17 600
Stocks for the end	6 000		27 100
Prime cost of materials available			43 900
minus: the estimated stocks for the end			27 100
Prime cost of the released materials			16 800

Method of an assessment of stocks at the prices of the last purchases (LIFO)

According to this method prime cost of the stocks acquired by the last, is used for.

Table 3.3 - Periodic account, LIFO

Date of purchase of a material	Quantity of units	Costs of unit, c.u.	General expenses, c.u.
2 March	2 000	4,00	8 000
15 March	4 000	4,40	17 600
Stocks for the end	6 000		25 600
Prime cost of materials available			43 900
minus: the estimated stocks for the end			25 600
Prime cost of the released materials			18 300

Method of standard cost.

At this method the materials which have been released in production, are estimated at their standard cost. Differences between the actual price and standard cost collect on the separate account of deviations. At the AVECO method the cost of each unit is defined from the average cost of units on the beginning of the period and from the cost of units acquired or made during the period. Average can be calculated on a periodic basis, or on a course of each additional delivery (the continuous account), depending on the accounting policies accepted at the enterprise.

Formula AVECO:

Stock cost for the period beginning + receipt Cost Quantity of a stock for the period beginning + Number of receipt, (3.1)

Continuously weighed average pays off after each delivery. This method is used for an assessment of all subsequent holidays of materials before the following delivery. Periodically weighed average assumes that TMZ holiday during the period is estimated on average of all prices of the period and pays off only at the end of the period. On the FIFO method of unit of inventory holdings which were acquired at first, leave (are realized) the first, and, therefore, units which have remained in inventory holdings for the end of the period - is what were acquired or made by the last. The periodic and continuous FIFO method yields identical results as prime cost of stocks for the period end all the same consists of the freshest purchases. On the LIFO method it is supposed that are in the first place written off TMZ received at the prices of the last purchases (are spent, realized), therefore, TMZ remains for the end of the period consist of the prices of earlier receipt. The periodic and continuous LIFO method differ as the remains for the end of the period have to consist of the oldest stocks, and during the period there can be an elimination of layers of materials at the prices which were for the period beginning.

3.5 Accounting of expenses for labor

The labor takes the central place in a production activity and is one of making production resources. The accounting of expenses for labor in system of management accounting occupies one of the central places and is presented as part of the accounting of costs of production. The accounting of expenses for labor has to be conducted in the following directions:

1. The accounting of expenses for labor on classification groups - the main salary of the production workers occupied on technological operations; compensation which is a part of overhead costs.

2. The accounting of charges and deduction from a salary which is due to each worker; accounting of a various type of the assignments which are due to separate funds and the off-budget organizations.

The purpose of the accounting of expenses for labor - definition of expenses of working hours on kinds of activity; sizes of development or extent of performance of a replaceable task; reliable calculation of a salary; calculations with working on compensation, control of use of funds of compensation.

Labor costs aren't uniform and therefore them classify for satisfaction of requirements of management. The principles characterizing the uniform phenomena have to be put in a basis of any classification. In practice of the enterprises the following group of expenses for labor is applied:

- by types - the main and additional;

- on elements - time, price-work, awards, payment of idle times, etc.

- on structure of workers - list and regular, the part-time workers working on turnkey contracts;

- on categories of workers - workers, employees from which structure allocate heads.

Being guided by main objectives of management accounting, it is necessary to allocate a salary included in product cost from compensation fund. In classification of expenses for labor it is necessary to focus attention on the following articles:

1. Labor costs of production workers, directly busy in the course of production. Here payment of works on price-work norms and the quotations, paid works enter.

2. Payments of stimulating character - an extra charge for quality of work and great skills, for length of service, remuneration for long service, following the results of enterprise work in a year, different awards connected with production.

3. Unproductive payments - payment of idle times, for unfinished time according to the legislation, payment for marriage not because of the worker; surcharges for deviations, from normal working conditions, for work at night, for overtime works, movement for other work which isn't corresponding (below) qualification of the worker, etc.

4. Expenses on hiring, labor selection.

5. Expenses on rationing and number and work planning.

6. The expenses connected with career guidance, training and retraining.

7. Labor costs of the auxiliary workers occupied with repair of the equipment and vehicles, preparation and service of the workplaces, included in structure of general production expenses.

8. Labor costs of the workers connected with management of production divisions, general production expenses included in structure.

9. Costs of preparation of the managerial personnel.

10. Labor costs of experts and the heads occupied with business management, general running costs included in structure.

Price-work compensation provides a live broadcast of expenses in prime cost of separate orders and processes. However the part of expenses for labor has indirect character. In this case it is impossible to carry costs of a salary of the production workers paid povremenno, the ancillary production workers occupied in production on auxiliary operations, surcharges to foremen for the organization of work of crews and other types of surcharges on prime cost of separate orders and processes. Part of such expenses carry to general production and general running overhead costs and distribute together with them by the technique accepted at the enterprise. Part of expenses allocate in separate group and distribute between concrete types of production, between gross output and a work in progress.

Except costs of a salary, the employer incurs some more the expenses connected with labor: on training, hiring, selection, providing working conditions, compensation of the damage caused to health of working, holidays, contributions to the Pension fund, Fund of employment of the population, the State fund of social and obligatory medical insurance. This group of expenses also is generalized under articles of classification and distributed or together with overhead costs, or in proportion to base of calculation - to compensation fund.

As well as all other expenses of the enterprise, overhead costs are considered in management accounting depending on the management purposes. First of all, the order of distribution of production overhead costs for an assessment of material and production stocks, i.e. distributions between finished goods and a work in progress and types production is important. Distribution of overhead costs is made in some stages:

1. Distribution of overhead costs between the main production and serving divisions. The part of expenses can't be carried to concrete divisions since they are carried out in interests of several divisions at once. In such cases to each article expenses it is possible to apply various bases of distribution. The end result at this stage: division of expenses under articles, allocation of the expenses relating to concrete divisions, and distribution of the general expenses between divisions.

2. Redistribution of overhead costs of serving divisions on production according to a share of services which was received by divisions consumers from serving divisions suppliers.

3. Procedures of a choice of a method and calculation of rates of distribution of overhead costs for each division. Main objective - distribution of expenses to orders and the types of production made in various divisions. Two approaches - calculation of a uniform manufacturing rate of distribution and rate calculation for each division are offered.

4. Distribution of overhead costs by orders. The quantity of time of each division spent for performance of work by request is determined by each order.

Bases of distribution: management personnel maintenance costs - number working, costs of lighting, heating, water - the area, depreciation of cars and the equipment - the cost of a unit of equipment, the car.

Shortcomings of this method:

- division of overhead costs into constants and variables isn't considered;

- the requirement to management accounting is violated - information on the actual overhead costs for the period prepares upon termination of the reporting period;

- big labor input of calculation of monthly floating rates of distribution;

- discrepancy in time of output and emergence of overhead costs.

There is a standard method of compensation of overhead costs. The standard rate pays off on the basis of the annual sum of overhead costs and data on a production activity. Use of a method of compensation assumes that the standard size of overhead costs won't have considerable deviations from the actual. The received deviations consider as expenses of the period and carry, finally, on result.

At a choice of a method of distribution it is necessary to proceed from specific conditions of production by which individual prime cost of products, the specific weight of each type of expenses, communication of expenses with production volume is defined. Non-productive overhead costs have different accounting policies of compensation:

* treat expenses of the current period and completely join in prime cost of realized production total amount without division on types of products

* are distributed on production in proportion to production prime cost of types of products.

3.6 Accounting of capital and current expenditure

Definitions of capital and current expenditure.

Throughout all existence of any company it has to make an expenditure of funds for the various purposes. Let's take for example the dealer who needs among other things indoors for the work. Besides, it will incur costs of lighting and heating, and also on salary and salary payment to the personnel. Purchase of rooms is classified as capital expenditure. On the other hand, the expenses incurred by it for purchase of goods, are classified as the current expenses and represent costs of business management.

Capital expenditure.

Capital expenditure can be defined as any expenses incurred at creation, acquisition, expansion or improvement of the asset intended for use in the company. Important point thus is that benefit from such capital expenditure will arrive throughout a number of the registration periods.

Examples of capital expenditure are:

* purchase of fixed assets

* considerable improvement of existing fixed assets

* acquisition in long-term rent.

At the end of the registration period such expenses will be shown on the balance face under heading of the corresponding main asset.

Throughout company existence the majority of capital expenditure gradually become expenses as part of process of receiving arrived. For example, if the initial cost of an asset was $3,000, and its settlement term of useful service made three years at the zero residual cost, it will lose the initial value in $3,000 in the course of profit creation for the company by an exit of production provided to them. At measurement of net profit of the company in a year the accountant has to count, what part of cost of this main means is spent within the current year. As distribution of consumption of fixed assets by the nature belongs rather to settlement, instead of to exact measurements, it follows from this that profit and loss accounts have to be considered as acceptable approximate values of annual profit.

Current expenses.

The current expenses can be defined as the expenses incurred for receiving profit or for maintenance of profitability of the company. Benefit from these expenses is used in the current reporting period. The current expenses consist of expenses of the company on daily needs.

Examples of the current expenses are:

* salary and salary

* annual charge of depreciation of fixed assets

* payment for lighting, heating, rent and municipal collecting.

3.7 Need of distribution of overhead costs

Overhead costs are formed in connection with the organization, service of production and management of. They consist of general production and general running costs. One of the most important tasks facing the management of the enterprise, decrease in prime cost of products is, development of ways of reduction of expenses and increase of efficiency has to occur on all стади¬ях production. The great value in search of ways of decrease in product cost has identification of expenses not connected directly with production process, and, first of all, reduction of these types of expenses. It is possible to carry costs of the organization and production management to such expenses. Their specific weight in prime cost very significant. Costs of service of production and management makes about 10-12% of prime cost and treat conditional and constant expenses. Therefore, their increase leads to prime cost increase, and it, in turn, influences profit size. Therefore, in our opinion, the considered subject is actual. General managing directors of the western firms find that overhead costs more difficult to supervise, than all other expenses as these expenses include a set of various calculation articles with various characteristics of dynamics of change.

...